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IN RE CALABRESE

No. 11-3793.

689 F.3d 312 (2012)

In re Michael CALABRESE, Jr., Appellant.

United States Court of Appeals, Third Circuit.

Filed: July 20, 2012.

Attorney(s) appearing for the Case

Nicholas S. Herron [Argued], Law Office of Seymour Wasserstrum, Vineland, NJ, Attorneys for Debtor-Appellant.

Ramanjit K. Chawla [Argued], Marlene G. Brown , Marikae G. Toye , Office of Attorney General of New Jersey, Trenton, NJ, Attorneys for Defendant-Appellee.

Isabel C. Balboa , Office of United States Trustee, Cherry Hill, NJ, Trustee.

Before: McKEE, Chief Judge, HARDIMAN, Circuit Judge, and JONES, II, District Judge.

OPINION OF THE COURT

HARDIMAN, Circuit Judge.

We consider for the first time whether retail sales taxes are "excise" taxes or "trust fund" taxes under the Bankruptcy Code. The distinction is significant because trust fund taxes are never dischargeable in bankruptcy. See 11 U.S.C. §§ 507(a)(8)(C), (E), 523(a)(1)(A).

I

Appellant Michael Calabrese operated "Don's What a Bagel, Inc.," which filed for reorganization under Chapter...

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